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Recently, we have discussed in detail section 126 (i.e. General disciplines related to penalty) of CGST Act 2017. Today, we learn the provisions of section 127 of the CGST Act 2017. Complete Details of CGST Section 127 – Power to impose penalty in certain cases. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.